论中小企业会计管理存在的问题及对策.doc

摘要:自改革开放以来，中国经济腾飞，中国中小企业也开始蓬勃发展。相对于大企业，改革成本低、操作便利、新机制引入快等特点使得中小企业成为突破口。然而，中小企业也存在其自身所有的不足之处，运作管理流程效率低、组织太过于形式、缺乏有效的绩效管理体系、会计信息处理随意性大等因素成为中小企业发展道路上不得不正视的障碍，也是中国经济发展所必须克服的问题。因此，加强对中小企业会计管理问题的研究变得十分迫切。中小企业在内部管理、会计核算、信息披露上所拥有的特点，存在什么问题，针对这些存在的问题从会计管理理念、运用现代化管理工具、人才资源和政府多方面的共同努力来解决，在会计管理方面拓宽中小企业的发展道路。

关键词：中小企业；会计管理；对策

Abstract:Since reform and opening-up, the rapid growth of China's economy, the Chinese small and medium-sized enterprise also began to flourish. Relative to the big enterprise, the reform of low cost, operation convenience, introduced new features such as fast medium and small-sized enterprises become the breach. However, small and medium-sized enterprise also has its own all of the deficiencies, operation management process the efficiency is low, the organization too form, the lack of effective performance management system, the accounting information processing factors such as arbitrary as small and medium-sized enterprise development road had to face obstacles and China's economic development has to overcome problems. Therefore, to strengthen the management of small and medium enterprise accounting research become very urgent. Small and medium-sized enterprises in the internal management, accounting, information disclosure on have characteristics, there is what problem, aiming at these problems from accounting management concept, using modern management tool, the human resources and the government of various common efforts to solve, in accounting management of small and medium-sized enterprises to broaden development road.

Key words：Small and medium-sized enterprises;management, countermeasures

　　　会计管理在企业管理中占有重要位置。政府应加大扶持力度，集中资源培养复合型会计人才，建造适于中小企业健康发展的宏观市场环境。中小企业自身应当重视会计管理在企业营运过程中的作用，并结合自身结构特点和企业战略目标，分析自我发展优势与劣势，建立完善、科学的会计管理体系，充分利用会计管理中反映的信息，不断调整自身组织结构，加强内部控制监督，实现稳定发展。